Public Finance for Children Consultant

UN Children's Fund, Brazil

Skill Required:, Finance and Accounts
Preferred Experience: 
5 years
Closing Date for Applications: 
2nd September, 2019

Job Description

UNICEF works in some of the world’s toughest places, to reach the world’s most disadvantaged children. To save their lives. To defend their rights. To help them fulfill their potential.

Across 190 countries and territories, we work for every child, everywhere, every day, to build a better world for everyone.

For every child, oppportunity

There is growing evidence about interventions that successfully address children[1] well-being. Increasing quality of education, universal health care, investments in early childhood development, cash transfers––especially when targeted and integrated with other service provision––, and child care protection against violence are some of many interventions shown to reduce poverty, inequality and improve equality of opportunities. Positive effects from effective intervention can be seen in the short run, for example, in the form of protecting or smoothing food consumption among children in periods of crises, but also in the long run, through the life cycle of an individual, thus breaking the intergenerational transmission of poverty and strengthening equal opportunities.

Building from such evidence when taking policies choices on children wellbeing is even more critical in the new SDG era, where children are explicitly included in universally set goals or goals are clearly age-sensitive. This is the case of ending multidimensional poverty across all individuals, including children––goal 1––; ensuring all girls and boys have access to quality ECD––goal 4––; or eliminating all forms of violence, early and forced child marriage, Female Genital Mutilation (FGM), trafficking and sexual exploitation for girls––goal 5––, to cite some examples[2]. Consistently, UNICEF has placed equity as a critical pillar of its renewed institutional strategy for 2017-2021 and, at the sectoral level, the Public Finance for Children (PF4C) initiative has also recently framed its programmatic work around the area of investing in children for efficiency and equity considerations.

  • In early 90’s in Brazil, during the “Pact for Children” forum, a proposal was presented, to create a tool to monitor public funds for financing protection policies for childhood and youth. In April 1995, it was decided to implement a study which could allow the elaboration of what was then defined as “Child Budget”. The proposed study should result in a methodological tool that would allow a relatively easy monitoring of the financing of actions aimed at the promotion of children and adolescents’ wellbeing, firstly at national level (Federal level) and, then at subnational level (States).
  • Consequently, the partnership the Institute of Applied Economic Research (IPEA), the Student Assistance Foundation (FAE) and the United Nations Children’s Fund (UNICEF) was established. Through this partnership, a first version of the methodology was developed, applied at the Federal level and published in 1996. Some authors say that “the basic objective of the Child Budget is to subsidy the social control over the public policies directed to children and adolescents, especially in what they affect their financing”. (Piola et al, 1996: p.8)
  • At that time, the various budgetary programmes, projects and activities were blended into two big categories: Child Budget strictus sense and the Child Budget “non-exclusive” – and the sum of them would give us the Broaden Child Budget.
  • After another 20 years this innovative work gained several versions, in Brazil and abroad. The methodology was revisited and updated many times without, however, denying its origins in this initial study done by IPEA and UNICEF in Brazil.
  • In recent years, different analyzes were carried out in Brazil, such as those developed by INESC and ABRINQ Foundation.
  • In the region, progress was made in implementing methodologies to measure public spending for children that could be comparable. Among others we can mention the experiences of Latin-American countries, such as Colombia, Perú, Honduras and Argentina, the latter including the sub national level (provinces of Tucuman, Buenos Aires and San Juan).
  • In what refers specifically to UNICEF and the United Nations, this type of mobilization gains a new level with the launching of “General Comment 19”, in 2016, which brings several recommendations on good practices in public finances, budget planning and programming, turned to the implementation of the rights of the child.
  • Within this context, a partnership between Unicef and Ipea is resumed for the implementation of new studies on “Public Finance For Children”, which is the object of these Terms of Reference.

The methodology of recent studies is, at some level, different from what was done in the 90’s. In this study, we will pursue a method that is similar to the ones used recently in Argentina, where different budgetary programmes, projects and actions are classified and grouped in four categories of “costs” or “investments”:

  • Specific Spending – spending whose sole target group are children and/or adolescents;
  • Indirect Spending – encompasses programmes aimed at families with children;
  • Broad Spending – covers programmes that also benefit children. In this case, weighting factors are required;
  • Public Goods Spending – benefit the entire population and not specifically children.

The starting point, however, remains similar to the 1995 study:

  • “Public Finance for Children, as defined in this study, is the result of an analysis of the Brazil General Budget (OGU), made in order to identify the governmental programmes, and their developments (sub programmes, projects/ sub projects and activities/sub activities) that are focused on guaranteeing the survival, development and integrity of children and adolescents”.
  • To the required weighting, administrative databases, such as Datasus and CadÚnico, or household surveys, like PNAD, will be used, according to the corresponding programme/ action.

The Consultant will participate in the following activities:

  • Discussion and definition of criteria, classifications and ponderations that will constitute the clearance methodology of “child and adolescent budget”;
  • Elaboration of a presentation report on the developed methodology;
  • Production of analysis on the results and indicators found;
  • Production of analysis on public policies related to children and adolescents, taking into account the results and indicators found;
  • Preparation of supporting and dissemination material (Including review of translations);
  • Support for exchange of international experiences of the study through South-South Cooperation;
  • Dissemination of the study and methodology, at the subnational level.

Expected results:

The Consultant will be responsible for the following:

  • Support the writing of the report containing the analysis of results obtained with the application of methodology for the budget implementation of the Federal government during 2017;
  • Report containing the analysis of the main axels of the public Policy for children and adolescents, on the light of the evidences brought by the indicators raised on the “Child and Adolescent Budget 2017”;
  • Support for the elaboration of a pilot study for the application of the methodology at the subnational governments – States or Municipalities – to be defined;
  • Support for the creation of the methodology for dissemination and capacity-building for subnational governments – States or Municipalities – to be defined.

To qualify as an advocate for every child you will have:

  • Education: Bachelor’s degree in social sciences, economics or other humanities. Advanced degree (mater’s or PhD) is considered an asset.

Work Experience:

  • Minimum of five years of professional experience in the formulation, evaluation and monitoring of public policies aimed at the protection, development and wellbeing of children and adolescents.
  • Minimum of one year of professional experience in writing texts and analytical reports about, or working experience with, the Brazilian legal system on the defence, guarantee and promotion of the rights of children and adolescents, particularly the Statute of the Child and the main international norms.
  • Experience in analysing economic, social and demographic information and its relationship with plans, policies, programs and actions aimed at or associated with the protection and wellbeing of children and adolescents, especially the implementation of its related SDGs in Brazil.
  • Experience in writing texts and analytical reports, including topics related to public budget preparation and execution and public policies for children and adolescents.


  • Knowledge about the 2030 Agenda and the Sustainable Development Goals (SDGs), in particular its relationship and impact on the lives, development and protection of children and adolescents.
  • Knowledge or experience in public budget and finance, especially programs and actions related to the financing of public policies for children and adolescents.
  • Knowledge or experience working with Brazilian administrative data, and official household surveys.
  • Experience in teleworking and consulting by products is an asset.


Recommend your friend

Copyrights 2017. All rights reserved | Technology Partner: Indev Consultancy Pvt. Ltd